Capital Gains Tax Exemptions – Sections 54 to 54GB (FY 2025)
This infographic explains:
• Which capital gains qualify for exemption
• Where reinvestment is allowed (house, land, bonds, start-ups, industry)
• Maximum limits & reinvestment timelines
• Lock-in periods and tax clawback conditions
Important:
Capital gains exemptions are conditional.
Non-compliance can make gains taxable later.
Source: Income-tax Act, 1961 (as amended by Finance Act, 2025)
Disclaimer: Educational content only. Not tax advice.